The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
Values within the reference range (WRR) are those within the normal distribution and are thus often described as within normal limits (WNL). The limits of the normal distribution are called the upper reference limit (URL) or upper limit of normal (ULN) and the lower reference limit (LRL) or lower limit of normal (LLN).